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    January 10, 2023   Case Laws Central Excise
    Gold Balas Seized: Determined as Gold Ornaments, Not Primary Gold, Due to Definite Shape for Wearing.
    January 10, 2023   Case Laws Central Excise
    CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate.
    January 9, 2023   Case Laws Central Excise
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    January 7, 2023   Case Laws Central Excise
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    January 5, 2023   Case Laws Central Excise
    Cenvat Credit Claim for Ocean Freight Services Valid u/r 9(1)(bb), Cannot Be Denied, Court Rules.
    January 4, 2023   Case Laws Central Excise
    Supreme Court Confirms 2008 Notification Validity; Department Must Consider Value Addition Applications Irrespective of Timing.
    January 4, 2023   Case Laws Central Excise
    Commissioner (Appeals) Ruling: Appeal Filed Within Sixty-Day Limit; Department Lacks Evidence for Time Limitation Claim.
    January 3, 2023   Case Laws Central Excise
    Broad Interpretation of "Precincts" Allows CENVAT Credit Recovery; Proximity of Manufacturing Premises Irrelevant for Exemption.
    January 3, 2023   Case Laws Central Excise
    Cenvat Credit Confirmed for Essential Services in Plant Fabrication; 'Setting Up' Removal Not a Game-Changer per Core Definition.
    January 3, 2023   Case Laws Central Excise
    Court Order Rectification Ensures Justice by Correcting Overlooked High Court Decisions and Significant Appeal Submissions.
    December 31, 2022   Case Laws Central Excise
    Central Excise Duty recovery involves interest and penalty from previous owner's excisable goods, not linked to property assets.
    December 28, 2022   Case Laws Central Excise
    Assessee Denied Cenvat Credit Refund on Redemption Fine; Must File Formal Refund Claim Per Cenvat Credit Rules.
    December 27, 2022   Case Laws Central Excise
    Appellant's CENVAT Credit Monetization Request Could Eliminate Duty on Manufactured Goods and Services.
    December 26, 2022   Case Laws Central Excise
    Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.
    December 26, 2022   Case Laws Central Excise
    Interest on Differential Duty for Captive Consumption Stands Despite Revised CAS-4; Payment Timing Crucial.
    December 24, 2022   Case Laws Central Excise
    Court Rules Undervaluation of Bought-Out Items Requires Duty from Supplier; Erected Goods Become Immovable Property, No Excise Duty.
    December 23, 2022   Case Laws Central Excise
    Court Rules Interest on Refunds Starts from Initial Claim Date, Not Final Submission, per Sections 11-B, 11-BB.
    December 23, 2022   Case Laws Central Excise
    Tuticorin Unit CENVAT Credit Issue: No Duty Demand Confirmation u/s 11A(1); Penal Provisions Not Invoked.
    December 22, 2022   Case Laws Central Excise
    Appeal Dismissed in Duty Refund Case on Physician Samples; Pre-Deposit Required Under Revised Appellate Scheme.
    December 22, 2022   Case Laws Central Excise
    Tax Liability Imposed on Assumptions Lacks Contextual Evaluation in Clandestine Removal Case; Circumstantial Evidence Unexamined.
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January 10, 2023   Case Laws Central Excise
Gold Balas Seized: Determined as Gold Ornaments, Not Primary Gold, Due to Definite Shape for Wearing.
January 10, 2023   Case Laws Central Excise
CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate.
January 9, 2023   Case Laws Central Excise
Classification of Silo Systems: Essential Character Determines Classification u/r 2(a) and Section Notes 3-5, Central Excise Tariff Act.
January 7, 2023   Case Laws Central Excise
Unjust Enrichment Refund Claim: CA Certificate Format Challenge Rejected Without Evidence; No Mandated Format by Law.
January 5, 2023   Case Laws Central Excise
Cenvat Credit Claim for Ocean Freight Services Valid u/r 9(1)(bb), Cannot Be Denied, Court Rules.
January 4, 2023   Case Laws Central Excise
Supreme Court Confirms 2008 Notification Validity; Department Must Consider Value Addition Applications Irrespective of Timing.
January 4, 2023   Case Laws Central Excise
Commissioner (Appeals) Ruling: Appeal Filed Within Sixty-Day Limit; Department Lacks Evidence for Time Limitation Claim.
January 3, 2023   Case Laws Central Excise
Broad Interpretation of "Precincts" Allows CENVAT Credit Recovery; Proximity of Manufacturing Premises Irrelevant for Exemption.
January 3, 2023   Case Laws Central Excise
Cenvat Credit Confirmed for Essential Services in Plant Fabrication; 'Setting Up' Removal Not a Game-Changer per Core Definition.
January 3, 2023   Case Laws Central Excise
Court Order Rectification Ensures Justice by Correcting Overlooked High Court Decisions and Significant Appeal Submissions.
December 31, 2022   Case Laws Central Excise
Central Excise Duty recovery involves interest and penalty from previous owner's excisable goods, not linked to property assets.
December 28, 2022   Case Laws Central Excise
Assessee Denied Cenvat Credit Refund on Redemption Fine; Must File Formal Refund Claim Per Cenvat Credit Rules.
December 27, 2022   Case Laws Central Excise
Appellant's CENVAT Credit Monetization Request Could Eliminate Duty on Manufactured Goods and Services.
December 26, 2022   Case Laws Central Excise
Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.
December 26, 2022   Case Laws Central Excise
Interest on Differential Duty for Captive Consumption Stands Despite Revised CAS-4; Payment Timing Crucial.
December 24, 2022   Case Laws Central Excise
Court Rules Undervaluation of Bought-Out Items Requires Duty from Supplier; Erected Goods Become Immovable Property, No Excise Duty.
December 23, 2022   Case Laws Central Excise
Court Rules Interest on Refunds Starts from Initial Claim Date, Not Final Submission, per Sections 11-B, 11-BB.
December 23, 2022   Case Laws Central Excise
Tuticorin Unit CENVAT Credit Issue: No Duty Demand Confirmation u/s 11A(1); Penal Provisions Not Invoked.
December 22, 2022   Case Laws Central Excise
Appeal Dismissed in Duty Refund Case on Physician Samples; Pre-Deposit Required Under Revised Appellate Scheme.
December 22, 2022   Case Laws Central Excise
Tax Liability Imposed on Assumptions Lacks Contextual Evaluation in Clandestine Removal Case; Circumstantial Evidence Unexamined.

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Central Excise

Classification of goods - eligibility for exemption - The...

Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.

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Central Excise December 26, 2022 Case Laws AT
Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT
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